成本计算

If the cost accountant estimates that the company will incur $60 of overhead during the next year and that $50 direct labor will be applied to production during the year, these estimates are used to make out an application rate as following...

成本会计师预计在下一年度本公司将发生数额为60美元的制造费用和50美元的直接人工，制造费用分配率可计算如下。

The prices of goods delivered to Guangzhou, cost and freight price.

上述价格按货送抵广州成本加运费价计算。

An economic agent is a calculating person whose behavior is determined by the moral character of the agent and the relative cost of ethical behavior.

经济行为人是一类精于计算的人，其行为由他的道德品质以及伦理行为的相对成本所决定。

For example, you could calculate a specialized or generalized cost function based on a formula you believe to be appropriate.

比如，你可用一个你认为合理的公式得到一个函数来计算专门的或者通用的成本。

A decision-making method based on the capacity loss and cost information is presented. A new variance breakdown method according to the multistage ABC calculating model is provided, and a new variance called cost driver variance is defined.

提出了基于作业的能力模型，给出了单一作业以及整个核算系统的能力损失计算方法，并提出了基于能力损失信息和成本信息的价格决策方法。

First, this paper introduced the commercial bank loans pricing situation and existing problems, discussed the basic principles and the factors that loan pricing should consider, discussed how to use the traditional cost-plus pricing model, Customers comprehensive profit model,and analysised their inadequacy.

首先，本文介绍了目前商业银行贷款定价机制运行的现状及存在的问题，讨论了贷款定价的基本原则以及贷款价格的构成因素，详细论述了传统的成本加成定价法、客户综合盈利定价法的计算过程，并分析了它们的不足之处。

Second, in response to cost-plus pricing method's inadequacy on calculating the risk and expected earnings, in this paper a improved risk costs and the expected revenue calculation is provided .

其次，针对成本加成定价法在计算贷款预期损失、非预期损失和预期收益率方面的不足，本文进行了改进。

The authors regard hospital financial report data as the data source, deliver the analysis of the cost property of the hospital, measure the marginal rate of contribution, caculate the business income of guaranteing capital and profit of the hospital, set up the simple model of Cost-Volume-Profit analysis of hospital.

文章以某医院2001-2005年财务报表数据为资料来源，通过对医院成本的性态分析，测算边际贡献率，据以计算医院保本点或保利点的业务收入，建立医院本量利分析的简易模型。

In terms of costs, the truth is that quality is free (as the likes of Philip Crosby have pointed out to us).

在计算成本，事实是，质量是免费的（因为喜欢菲利普克劳斯比指出给我们）。

The method of cost is a way that the value is up to the refashion the asset and depreciation.

基于投入的成本法是在重置成本的基础上减去贬值来计算价值的一种方法。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。